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Issues: Whether the appellant was entitled to the same customs duty concession granted to another importer under Section 25(2) of the Customs Act, and whether the differential treatment, in the absence of any justification, entitled the appellant to relief.
Analysis: The record showed that caustic soda was imported by the appellant on the same broad footing as the other importer, yet one importer received a concessional duty rate while the appellant did not. No material was placed to justify the differential treatment. The appellant had already been permitted, under interim orders, to clear the goods on payment of duty at the concessional rate and had sold them at the fixed price imposed by the Court. In these circumstances, the Court found that the appellant had been treated without justification and that it would be unfair at that stage to require payment of the balance duty.
Conclusion: The appellant was held entitled to relief, and the demand for payment of the difference between 10% and 92% duty was not enforced.
Final Conclusion: The appeal was disposed of by granting relief in line with the interim arrangement and by releasing the appellant from the security furnished to the customs authorities.
Ratio Decidendi: Where differential customs treatment is shown and no justification is placed on record, relief may be granted to prevent unfair discrimination, especially where the importer has already acted on the basis of interim protection.
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